(1) A segment of Mega Inc., manufactures and sells blankets. The various models of blankets are produced in a single factory using stable technology. They are sold by the sales department, also located in the factory. The segment is most probably accounted for as a(n)

A- cost center.

B - revenue center.

C - profit center.

D - investment center.

E - none of these.

(2) Division A produces a component and wants to sell it to Division B. The transfer price is

		A - venue to Division 'A' and a cost to Division B.
		B - revenue to Division 'B' and a cost to Division A.
		C - revenue to Division 'A' and no effect on Division B.
		D - a cost to Division 'B' and no effect on Division A.